(6) Your answer is partially correct. Try again. Show the equivalent units for materials and conversion costs if Waterways used FIFO instead of weighted average. Equivalent Units Materials Conversion Physical Units Units accounted for Completed and transferred out Work in process, Jan. 1 22500 Started and completed in Jan. I 36000 Work in process, Jan. 31 23500 1750 2350 Total units 82000 70250 60850 Click if you would like to Show Work for this question: Open Show Work Question 3 Because most of the parts for its irrigation systems are standard, Waterways handles the majority of its manufacturing as a process cost system. There are multiple process departments. Three of these departments are the Molding, Cutting, and Welding departments. All items eventually end up in the Packaging Department, which prepares items for sale in kits or individually. The following information is available for the Molding department for January. 22,500 80% 30% Work in process beginning: Units in process Stage of completion for materials Stage of completion for labor and overhead Costs in work in process inventory: Materials Labor Overhead $168,920 66,970 17,310 $253,200 Total costs in beginning work in process 59,500 58,500 Units started into production in January Units completed and transferred in January Costs added to production: Materials Labor Overhead Total costs added into production in January Work in process ending: Units in process Stage of completion for materials Stage of completion for labor and overhead $270,845 287,465 60,290 $618,600 23,500 50% 10%